GST rate amendment removes specified low-rate bag entries and adds woven bags and bulk containers to a higher-rate schedule. The notification amends the State GST rate schedules by omitting serial numbers 80AA and 171A from Schedule II (6%) and inserting two entries into Schedule III (9%) after serial number 163A: woven and non-woven polyethylene or polypropylene bags and sacks (3923 or 6305) and flexible intermediate bulk containers (6305 32 00); the amendment is effective from 1 January 2020.
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GST rate amendment removes specified low-rate bag entries and adds woven bags and bulk containers to a higher-rate schedule.
The notification amends the State GST rate schedules by omitting serial numbers 80AA and 171A from Schedule II (6%) and inserting two entries into Schedule III (9%) after serial number 163A: woven and non-woven polyethylene or polypropylene bags and sacks (3923 or 6305) and flexible intermediate bulk containers (6305 32 00); the amendment is effective from 1 January 2020.
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